You are on page 1of 3

Serbian Journal of Management 7 (2) (2012)



Simon S. Gao
School of Accounting, Financial Services and Law,
Edinburgh Napier University Business School,
Edinburgh Napier University, UK
Address: Craiglockhart, Edinburgh EH14 1DJ, UK,
Phone: 44-131-4554446
Fax: 44-131-4554460
Prof. Simon Gao, Ph.D., is Professor of
Accounting and Finance at Edinburgh
Napier University and has led the research
development of accounting and finance since
1999. He has a PhD from Erasmus
University Rotterdam and an MA and a BA
from Xian Jiaotong University of China.
Simon has been the UK academic director of
the joint Masters programme in insurance
accounting based at Southwestern University
of Finance and Economics in Chengdu,
China since 1996. Currently Simon is the
research leader of the Edinburgh Institute of
Accountancy and Financial Services, and the
schools PhD programme co-ordinator.
Simon is a visiting and guest professor at
five leading universities in China.
He has published three books and over
fifty academic articles and led a number of
research and consultancy projects. Simon
has supervised 12 PhDs and been a

PhD/DBA external examiner at a number of

British, Australian and French universities.
Simon is also an external examiner for the
Association of International Accountants and
two UK universities. He is currently the
accounting editor of Afro-Asian Journal of
Finance and Accounting and a member of the
editorial board of International Journal of
Accounting, Auditing and Performance
Evaluation, the Journal of Finance and
Management in Public Services, Asian
Journal of Accounting, Enterprise Risk
Management, and Journal of Chinese
Economics and Foreign Trade Studies.
Profesors Gao reserch interest areas are:
Risk management and corporate governance;
Social and environment reporting;
Accounting and finance in China;
Derivatives disclosure and accounting
policy; XBRL and financial reporting;
International leasing accounting and


finance issues. His teaching areas are:

1) International Accounting [BA/BA
(Honours) Accounting]
2) Management of Company Finance
[BA/BA (Honours) (HK) Accounting]
3) Strategic Financial Management
[MBA/MSc (Accounting and Finance)]
4) Insurance Accounting [MA (Insurance
Accounting), SWUFE, China]
5) Insurance Investment [MA (Insurance
Accounting), SWUFE, China]
Previous Appointments of professor Gao:
10/95- 02/98 Senior Lecturer in Financial
Glasgow Caledonian
University, UK.
Senior Lecturer in
Staffordshire University, UK
University of Central Lancashire, UK
Erasmus University
Rotterdam, The Netherlands
Associate Lecturer in
Shaanxi Institute
of Technology, China
Tutor in Management,
Shaanxi Institute of Technology, China
Selected Research Journal Publications
(since 2000):
2012 (Lv, H. and W. Li): Dividend
Tunnelling and Joint Expropriation:
Empirical Evidence from Chinas Capital
Market, The European Journal of Finance,
Vol.18, No.3-4, pp. 369-392.
2012 (with Hwang T, Owen, H): A Twopass Model Study of the CAPM - Evidence
from the UK Stock Market, Studies in
Economics and Finance, Vol. 29, No. 2, pp.
89 - 104.

S. Gao

2012 (with Yin F, Li, W, Lv, H):

Determinants of Audit Committee Meeting
Frequency: Evidence from Chinese Listed
Companies, Managerial Auditing Journal,
Vol. 27, No. 4, pp. 425 - 444
2012 (with Wang, Z): Are XBRL-based
Financial Reports Better than Non-XBRL
Financial Reports? A Quality Assessment,
World Academy of Science, Engineering and
Technology, 64 (April): 513-518.
2012 (with Zhang, J): How Do SMEs
Build Internal Audit Capabilities? A
Grounded Theory Approach, World Review
of Business Research Vol. 2. No. 1,
2011 (with Henschel, T.): Risk
Management Practices of Scottish, Chinese
and German Small and Medium-sized
Enterprises (SMEs): A Cross-country
Study, in G. Marx and U. Schindler (ed.)
Unternehmensfhrung. konomische under
Juristische Aspekte, Shaker Verlag, Aachen,
Germany, pp.63-72.
2011 (with Aribi, Z.A.): Narrative
Responsibility in Islamic Financial
Institutions", Managerial Auditing Journal,
Vol. 27 Iss: 2, pp.199222.
2011 (with J. Zhu): Fraudulent Financial
Reporting: Corporate Behavior of Chinese
Listed Companies, in S. Susela Devi, Keith
Hooper (ed.) Accounting in Asia (Research
in Accounting in Emerging Economies,
Volume 11), Emerald Group Publishing
Limited, pp.61-82
2010 (with Z.A. Aribi): Corporate Social
Responsibility Disclosure: A Comparison
between Islamic and Conventional Financial
Institutions, Journal of Financial Reporting
and Accounting, 8(2): 72-91.
2009 (with P. Joshi): Multinational
Corporations Corporate Social and
Environmental Reporting (CSER) on

S. Gao

Commerce and Management, Vol.19, No.1,
pp. 27-44..
2008 (with G. Gao and T. Zhang):
Corporate Governance Reform and Firm
Performance: Evidence from China,
Research in Accounting in Emerging
Economies, Vol. 8, pp.189-209
2007 (with S. Li): The Usefulness of
Derivative-related Disclosure: Evidence
from Major Australian Banks International
Journal of Accounting, Auditing and
Performance Evaluation, Vol. 4, No. 4, pp
2007 (with J Zhu) Fraudulent Financial
Reporting of Chinese Listed Companies and
Strategies of Prevention and Control,
Accounting Research (in Chinese), No.11,
pp 17-23.
2007 (with T. Zhang & J. Zhang):
Corporate Environmental Reporting on the
Web An Exploratory Study of Chinese
Listed Companies Issues in Social and
Environmental Accounting, Vol. 1, No. 11,
2006 (with J. Zhang): Stakeholders
Engagement, Social Auditing and Corporate
Management Journal, Vol. 12, No.6, pp 722740.
2005 (with N.S. Ahmad): Corporate
Environmental Reporting in Libya: A Study
of Absence, Social and Environmental
Accounting, Vol. 25, No.1, pp 11-14.
2005 (with Z. Xiao, S. Heravi & C.Q.
Cheung): The Impact of Social and
Economic Development on Corporate Social
and Environmental Disclosure in Hong Kong
and the UK, Advances in International
Accounting, Vol.18, pp 229-254.
2005 (with T.Y. Huang): An Empirical
Study of Cost Efficiency in the Irish Life
Insurance Industry, International Journal of


Accounting, Auditing and Performance

Evaluation, Vol.2, No. 3, pp 264-280.
2005 (with Z. Xiao & S. Heravi):
Determinants of Corporate Social and
Environmental Reporting in Hong Kong: A
Research Note, Accounting Forum, Vol. 29,
No.1, pp 233-242.
2004 (with N. Ahmad): Changes,
Problems and Challenges of Accounting
Education in Libya, Accounting Education:
An International Journal, Vol.13, No.3, pp
2003 (with M. Handley-Schachler):
Public Bodies Perceptions on Risk Transfer
in the UKs Private Finance Initiative, The
Journal of Finance and Management in
Public Services, Vol. 3, No. 1, pp 25-39.
2003 (with M. Handley-Schachler): Can
the Private Finance Initiative be Used in
Emerging Economies? - Lessons from the
UKs Success and Failure Cases,
Managerial Finance, Vol. 29, No. 5/6, pp 3651.
2003 (with M. Handley-Schachler):
Culture and Accounting History
Confucianism, Feng Shui and Buddhism in
Chinese Accounting History, Accounting,
Business and Financial History, Vol.13, No.
1, pp 41-68.
(with T.
Determinants of Demand for Life Insurance
in an Emerging Economy - The Case of
China, Managerial Finance, Vol. 29,
No.5/6, pp 82-96.
2001 (with M. Handley-Schachler):
Need for Financial Risk Management by
the Public Sector: A Challenge for the 21st
Century, Research Supplement to the Public
Fund Digest, Vol. 1, No. 2, pp 67-83.
2000 (with J. Blake & P. Wraith): Joint
Ventures in China Accounting
Implications, Managerial Finance, 5: 1-11.